During this session Dr Diacono will go through Residence and Ordinary Residence, as well as Domicile, including reference to case law and relevant judgements; Article 4 ITA as the charging provision, and the way in which the source and remittance basis of taxation is applied thereto; the Inclusive of Return Migrant; the remittance basis of taxation as well as the MTCA guidance issued thereon, along with relevant practical examples.